TY  - JOUR
T1  - Investigating the Relationship between Audit Opinion and Earnings Persistence of Listed Firms in Tehran Stock Exchange
A1  - Abolfazl Ghadiri Moghaddam1
A1  - Azadeh Monavar2
A1  - Zahra Mostafaei2
A1  - Bahareh Ghased2
A1  - Sara Kakhki2
JF  - specialty journal of accounting and economics
JO  - SPEC. J. ACCOUNT. ECON.
SN  - 2412-7418
Y1  - 2016
VL  - 2
IS  - 1
SP  - 71
EP  - 76
N2  - In some cases, after numerous investigations, auditors come to this conclusion to state qualified audit opinions relative to the financial statements of the unit under investigation. The main purpose of this study is to test the amount of the relationship between qualified audit opinion with important information about firms’ audit quality, and we can say that this study examined the role of audit opinion in signaling firms’ earnings. Thus, following prior studies, a new role for auditing was tested empirically which is based on the defined roles in previous studies. For this purpose, the data from 123 firms listed in Tehran Stock Exchange during 2009 to 2013, multivariate regression, Panel data model, and Estimated Generalized Least Squares method (EGLS) were used. The results showed a significant relationship between audit opinion and earnings persistence of firms listed in Tehran Stock Exchange. 
UR  - https://sciarena.com/article/investigating-the-relationship-between-audit-opinion-and-earnings-persistence-of-listed-firms-in-tehran-stock-exchange
ER  -